Recipients must document that they are following their organizational policy for charging salaries during unexpected and extraordinary circumstances and recipients must be able to substantiate federal funds expended in accordance with HRSA guidance.
As a reminder, recipients must maintain appropriate records and cost documentation as required by 45 CFR § 75.302- Financial management and standard for financial management systems and § 75.361 Retention requirements for records (Corresponding 2 CFR references are: § 200.302 -Financial management and 2 CFR § 200.333 - Retention requirement of records) to substantiate the charging of any salaries and other project activities costs related to interruption of operations or services.